2113 Fundamental Financial Accounting. Prerequisite: Business Administration 1001 or concurrent enrollment. Basic principles of financial accounting. Emphasis on the preparation and use of the income statement, balance sheet and statement of funds flow for corporations. Coverage includes the analysis and recording of transactions involving cash, inventories, fixed assets, bonds and capital stock as well as closing, adjusting and reversing entries for revenue and expense items. (F, Sp, Su)
2123 Fundamental Managerial Accounting. Prerequisite: 2113. Introduction to managerial accounting. Analysis of cost behavior and the use of this knowledge for both short- and long-term decision. An introduction to budgeting and the accumulation of product costs for planning and performance evaluation. Specific coverage includes cost-volume-profit analysis, capital budgeting, allocations, variances from standard costs and the measurement of divisional performance. (F, Sp, Su)
3023 International Financial Statement Analysis (Crosslisted with Business Administration 3023). Prerequisite: 2113 and 2123. A review of international financial reporting development, procedures and standards with an emphasis on financial statement interpretation and analysis. Not open to accounting majors. (Sp)
3033 Financial Reporting Issues in Energy. Prerequisite: Energy Management 3001 or concurrent enrollment and student must be a declared Energy Management major and have been approved for degree candidacy by Price College. Study of financial reporting issues directed toward energy companies. Review of the accounting cycle with an emphasis on the accounting treatment for acquisition of mineral interests, geological and geophysical costs, intangible drilling costs, delay, rental, dry hole costs, lease and well equipment, joint interest billing and royalties payable. (Sp)
3113 Intermediate Accounting I. Prerequisite: 2123. Valuation and other theoretical problems in accounting for cash, temporary investments, receivables, inventories, long-term investments, plant and equipment and intangible assets. (F, Sp, Su)
3123 Intermediate Accounting II. Prerequisite: 3113 and junior standing. Stockholders' equity, dilutive securities, investments, issues related to income determination including revenue recognition, accounting for income taxes, pensions, leases and error analysis, preparation and analysis of financial statements, including price level changes and statement of changes in financial position. (F, Sp, Su)
3313 Cost Accounting. Prerequisite: 2123, junior standing. Basic cost principles. Job order costing, process and joint costing, and estimated costs. (F, Sp, Su)
3353 Accounting Information Systems/Databases (Crosslisted with Management Information Systems 3353). Prerequisite: Student must be approved for degree candidacy by Price College, or permission. A study of the structure, flow and use of financial and non-financial data in computer-based environments with a heavy emphasis on ensuring data integrity. Conceptual data modeling using business rules, normalization, structured query language (SQL), and physical database design and data administration. Course includes cross-functional team project with phased deliverables. (F, Sp)
3603 Income Tax Accounting I. Prerequisite: 3113 or permission, junior standing. Introduction to the taxation of income including issues related to the measurement and recognition of income, deductions and losses; the taxation of property transactions; basis and cost recovery concepts; and alternative forms of business organization. (F, Sp)
3960 Honors Reading. 1 to 3 hours. Prerequisite: junior or senior standing, admission to the Honors Program. May be repeated; maximum credit six hours. Independent study in field of accounting and related disciplines to broaden student's perspective in general field of business. (F, Sp, Su)
3980 Honors Research. 1 to 3 hours. Prerequisite: junior or senior standing, admission to the Honors Program. May be repeated; maximum credit six hours. Independent research in field of accounting and related disciplines to apply research techniques learned in research tool courses to actual business situations. (F, Sp, Su)
4113 Advanced Accounting (Slashlisted with 5113). Prerequisite: 3113, 3123, and junior standing . Consolidated financial statements, business combinations, branch accounting, foreign currency transactions and financial statements, governmental accounting, partnerships. No student may earn credit for both 4113 and 5113. (Sp-Irreg.)
G4543 Auditing. Prerequisite: 3113, 3123, completion of 3000-level Business core and 3353 or concurrent enrollment in 3353. Auditing concepts, standards, principles, and procedures; coverage includes professional ethics, auditors' legal responsibilities, EDP control systems, audit sampling, and audit reports. (F, Sp)
4703 Income Tax Accounting II (Slashlisted with 5703). Prerequisite: 3603 or permission, junior standing. Advanced issues related to the taxation of multi-jurisdictional operations and transactions involving corporations, partnerships, estates, and trusts, and their owners throughout the life of the entity. No student may earn credit for both 4703 and 5703. (F, Sp)
4710 Special Topics in Accounting. Prerequisite: 2113, 2123. May be repeated with change of topic; maximum credit six hours. Topics may include any accounting related area. (F, Sp, Su)
G4990 Special Problems in Accounting. 1 to 2 hours. Prerequisite: 24 hours of accounting. Directed readings and problems under staff supervision for advanced students. A comprehensive report and/or examination is required. (F, Sp, Su)
G5023 International Financial Statement Analysis. Prerequisite: 5013 or permission. A review of international financial reporting developments, procedures, and standards with an emphasis on financial statement interpretation and analysis. (Irreg.)
G5113 Advanced Accounting (Slashlisted with 4113). Prerequisite: 3113, 3123, and graduate standing . Consolidated financial statements, business combinations, branch accounting, foreign currency transactions and financial statements, governmental accounting, partnerships. No student may earn credit for both 4113 and 5113. (Sp-Irreg.)
G5202 Financial Accounting. Prerequisite: graduate standing. Students will learn to construct and analyze financial statements of for-profit corporate enterprises. The basic accounting model including financial statement recording and preparation will be covered. A major emphasis will be placed on using financial statements for decision making by investors, creditors, and other users. Basic ratio analysis and valuation concepts will be introduced. (Irreg.)
G5212 Managerial Accounting. Prerequisite: 5202 and graduate standing. This course emphasizes the use of accounting information for internal planning and control purposes and introduces students to the types of managerial information used to effectively and efficiently run a business. Covers basic issues in costing, including activity based costing and product costing; the generation and interpretation of information for planning and strategic decision making, including pricing, make-or-buy analysis, and cost-volume-profit analysis; and the production and use of information related to performance measurement, including non-financial performance measures. (Irreg.)
G5351 Applied Financial Statement Analysis Lab. Prerequisite: graduate standing and permission of instructor; corequisite: 5352. Provides an opportunity to apply skills and knowledge learned in Accounting 5352, Financial Statement Analysis Theory and Methods to a real company. Students are required to complete a financial analysis of a publicly held company including comprehensive strategic and ratio analysis and valuation. (Irreg.)
G5352 Financial Statement Analysis Theory and Methods. Prerequisite: graduate standing and permission of instructor. Intended to increase your ability to use and make decisions using information presented in the financial statements of publicly traded companies. A number of different decision contexts will be examined including valuation of potential acquisitions, investment analysis, credit analysis, managing corporate financing policies and analyzing business communications. Will consider the role of both accounting and non-accounting information. (Irreg.)
G5353 Financial Statement Analysis. Prerequisite: graduate standing or permission of instructor. Topics in analysis and use of general purpose financial statements for decision making, ratio analysis, credit risk, and valuation will be covered. (Sp)
G5363 Accounting Information Systems Seminar. Prerequisite: Permission Advanced Accounting information systems topics and current trends in accounting information systems. (Irreg.)
G5543 Contemporary Auditing Issues. Prerequisite: 4543, graduate standing and permission. Designed to enhance students' understanding of the fundamental concepts of auditing through the analysis and discussion of actual problematic audits or audit-related situations. Emphasis is also placed on the key ethical issues that face audit practitioners. (Su)
G5553 Fraud Examination. Prerequisite: 4543, graduate standing or permission. To develop a broad understanding of the different types of fraud that affect organizations, as well as to learn how and why fraud occurs. To understand the fundamentals regarding fraud prevention and detection. To learn how to conduct fraud investigations. To learn what is required of external auditors regarding fraud. The course focuses on organizational fraud (e.g. employee and management fraud). (Irreg.)
G5613 Tax Research and Practice. Prerequisite: 4703. Focus on the development of skills necessary to resolve issues in tax practice. Objectives include: 1) develop knowledge of tax research resources; 2) understand the framework of tax law; and 3) understand ethics as applied to tax practice. (Sp)
G5703 Income Tax Accounting II (Slashlisted with 4703). Prerequisite: 3603 or permission and junior standing. Advanced issues related to the taxation of multi-jurisdictional operations and transactions involving corporations, partnerships, estates, and trusts, and their owners throughout the life of the entity. No student may earn credit for both 4703 and 5703. (F, Sp)
G5951 Research Methods in Accounting. Prerequisite: candidacy for the degree of Master of Arts with a major in accounting, permission. Enrollment for one semester will be required of all graduate students working toward the degree of Master of Arts with a major in accounting. This seminar must be completed as a condition precedent to enrollment in 5980 and writing the master's thesis. (F, Sp, Su)
G5970 Seminar. 1 to 3 hours. Prerequisite: graduate standing and permission. May be repeated with change of subject matter; maximum credit eight hours. A seminar for graduate students, with topics to be announced each time the course is offered. (F, Sp, Su)
G5980 Research for Master's Thesis. Variable enrollment, two to nine hours; maximum credit applicable toward degree, four hours. (F, Sp, Su)
G5990 Research in Accounting. 1 to 4 hours. Prerequisite: graduate standing and permission of department. May be repeated; maximum credit eight hours. (F, Sp, Su)
G6193 Accounting Research Seminar. Prerequisite: graduate standing and permission. A survey of current topics appearing in the academic accounting literature. Students will analyze and critique emerging original research in accounting. Intended for, but not restricted to, doctoral accounting students to provide a foundation for their future research efforts. Required for all Ph.D. students whose dissertation topic is in the area of accounting. (Irreg.)
G6313 Seminar in Controllership. Prerequisite: a course in statistics, graduate standing, permission. The study of theoretical, conceptual and technical issues in financial planning and control. Primary emphasis is on the performance measurement components of control and related costing issues. These issues studied from the perspective of a controller. (F, Sp)
G6553 Seminar in Accounting Theory. Prerequisite: graduate standing, 24 hours of accounting and permission. Study of the development of accounting theory, the theory of income, asset valuation and history of accounting thought. (F)
G6613 Federal Income Taxation of Corporations and Shareholders. Prerequisite: graduate standing, 4613 (or concurrent enrollment in 4613) and permission. An advanced study of corporate income taxation including: corporate formation, concept of earnings and profits, acquisitions and liquidations, reasonable compensation, stock redemptions, accumulated earnings tax, personal holding companies, reorganizations, Subchapter S corporations and other tax areas. (Irreg.)
G6643 Federal Estate and Gift Tax Planning and Practice. Prerequisite: 4613 (or concurrent enrollment in 4613), graduate standing and permission. An intensive study of property owned by the decedent, powers of appointment, life insurance, valuation issues and techniques, deductions from the gross estate, estate tax credits, transactions subject to the gift tax, gift and estate tax returns and procedures, and emphasis on pre- and post-mortem estate planning. (Irreg.)
G6980 Research for Doctor's Dissertation. (F, Sp, Su)
Updated: March 27, 2009